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Fringe benefit categories

Last updated 21 March 2017

This section provides an overview of each type of fringe benefit and will help you to complete item 23:

Make sure that you do not include the gross-up calculation in the amounts you show at this item.

There are specific valuation rules for each fringe benefit category. Before you can calculate the taxable value of any benefit and complete the details in the 'Taxable value of benefits' column, you must identify the category of the benefit you provided and do the appropriate calculations for that category.

Refer to Fringe benefits tax – a guide for employers for more information.